Enterprise Management System Research Articles

Research on the Influence of Strategic Adjustment on Enterprise Performance from The Perspective of Mixed Reform of State-owned Enterprises

In order to effectively solve the problems of low operation efficiency and rigid management system of state-owned enterprises, governments at all levels have actively implemented and practiced mixed ownership reform since 2016, trying to promote industrial optimization and upgrading through mixed reform and stimulate the internal development potential of state-owned enterprises. With the continuous development of the economy and society, the state adopted the three-year Action Plan for SoE Reform (2020-2022) in June 2020, giving guiding opinions and new requirements for further deepening the reform of soes. In this context, to help has not yet been mixed change of state-owned enterprises to better understand the concrete implementation process, Shanxi Fen Wine, for example, starting from the mixed change for, the enterprise mixed change in-depth after expanding brand depth, integrated marketing resources, strengthen scientific research innovation, innovation product strategy, optimize the governance structure of five strategic adjustment direction, and the strategic adjustment of influence on enterprise performance. Finally, it draws enlightenment from the three aspects of path selection of mixed reform, advantage utilization of mixed reform and control of strategic direction, which provides reference for the strategic adjustment of mixed reform of state-owned enterprises in the industry. The research found that Shanxi Fen Wine combined with the advantages of mixed reform and made strategic adjustments around the five aspects of brand, marketing, scientific research, product and governance, which had a positive and positive impact on the financial performance of enterprises.

SAFETY AND INNOVATION. CONTRADICTIONS IN THE IMPLEMENTATION OF INNOVATIONS

Problem statement. Innovative development of the economy is rightfully considered one of the most important strategic tasks for Ukraine on the path to ensuring national security and the safety of citizens' livelihoods. The current state of affairs in the implementation of innovations indicates that without creating special conditions for innovative activities in the country, we risk transforming from an industrial nation into a raw material and food base for developed countries around the world. This article explores the components of the effect achieved through the application of repair and restoration technologies, which enable the restoration of essential operational characteristics of machinery and equipment without disrupting the technological and production processes. |The purpose of the article. It analyzes the specific reasons behind the low receptiveness to innovations in our country, using the example of implementing such technologies. The article proposes solutions to address the challenges of innovation adoption based on the utilization of hardware control of machinery and equipment's performance, updating the regulatory framework, optimizing the management and remuneration system in enterprises. Conclusion. For the first time, a terminological apparatus of energy-resource service for objects of the technosphere is proposed. The conceptual principles of investment and innovation legislation are proposed for the first time. The essence of domestic innovative 'Technology of Disassembly Engineering of Friction Surfaces' is disclosed. The main contradictions in the implementation of innovative technologies in Ukraine are revealed. Ways to solve problems in the implementation of innovations based on the use of hardware control of the performance of machines and mechanisms, updating the regulatory framework, optimizing the management and payment systems for labor at enterprises are proposed. The suggested solutions can be valuable for strengthening the foundation of national industrial safety and economic independence in Ukraine, as well as for stimulating labor efficiency in the real sector of the economy.

The Regulation of Cryptocurrency in China

Abstract As a distributed ledger technology (DLT) application, cryptocurrency has impacted the current financial legal relationship, and its regulation is becoming increasingly important. Some international organizations and countries have ratified laws and regulations concerning cryptocurrency. However, the supervision and regulation of cryptocurrency in China are still encountered some problems, such as consumer protection, the opposition between the global asset flow and the supervision of a single sovereign state, and the difficulty in determining the subject of legal responsibility. To seek solutions to these problems in China, the primary task is to define the legal attribute of cryptocurrency, to balance blockchain innovation and financial risk. At the same time, the regulatory sandbox can be used to regulate blockchain-based cryptocurrency. Among others, the core regulatory measures are establishing the technical standard access system, financing audit registration system, and investor suitability management system of blockchain financial enterprises.

KNOWLEDGE MANAGEMENT IN THE CONDITIONS OF INDUSTRIAL ENTERPRISES INTELLECTUALIZATION AND DIGITALIZATION DEVELOPMENT

Objective. The purpose of the research is to deepen the methodological and applied foundations of knowledge management in the conditions of industrial enterprises intellectualization and digitalization development. Methodology. The methodological basis of the research article is a set of theories and concepts that contribute to a full understanding of the knowledge management process of the content at an enterprise in the context of intellectualization and digitalization: theories of knowledge economy, entrepreneurship, institutionalism, microeconomic theory of knowledge management, theory of new knowledge acquisition; the concept of information society; the concept of intellectual capital; the concept of social capital. The methodology is based on system analysis as a scientific method of researching the enterprise knowledge management functions. The study used quantitative and qualitative methods of data and information collection and analysis; methods of analytical, situational analysis and synthesis; comparative analysis, generalization of scientific experience of modern theoretical research, and a systemic and integrated approach. Results. The article outlines the important role of knowledge management in creating competitive advantages, increasing the value of enterprises and ensuring their long-term sustainable development. A new understanding of the essence of the categories of “knowledge management of an industrial enterprise” and “knowledge management system of an industrial enterprise” has been proposed. A theoretical generalization of the concept of knowledge management of industrial enterprises has been carried out. The article describes new trends in the knowledge management system based on the synergistic relationship between technological components and behavioral aspects in management. The scientific novelty lies in improving the methodology and concept of an integrated knowledge management system and methodological support for its effective practical application. The implementation of the knowledge management system in the conditions of intellectualization and digitalization is substantiated, which improves knowledge accumulation processes, integrates knowledge into the field of the enterprise activity and ensures the exchange of knowledge between employees and key stakeholders. Modern knowledge management tools that enable intellectualization and high-quality digitalization of an enterprise are identified. Recommendations for improving knowledge management at industrial enterprises have been developed, as well as mechanisms for their practical implementation have been proposed. Practical significance of the obtained results. The author’s developments and recommendations can be used to effectively use the intellectual potential of an enterprises to increase economic added value through the growth of organizational knowledge.

SCIENTIFIC APPROACHES AND KEY ASPECTS OF THE MODEL OF IMPLEMENTATION OF INNOVATIVE TECHNOLOGIES IN THE PRODUCTION MANAGEMENT SYSTEM OF INDUSTRIAL ENTERPRISES

Objective. To study and analyse various scientific methods and approaches to the introduction of the latest technologies into the production processes of industrial enterprises and to develop an effective model of innovative technologies. Methods. The following methods were used to achieve the goal and solve the above tasks: data analysis and synthesis - the article analyses various data, including sociological surveys, economic forecasts of the National Bank of Ukraine, and other important indicators; comparative analysis - comparing the current situation with previous years to assess economic recovery; comprehensive review and strategic analysis - describing the strategic directions of innovative transformations and industrial development, as well as considering the main models of innovation; forecasting. Results. The importance of introducing digital technologies in the management of industrial enterprises is substantiated, the contribution of enterprise resource planning systems and analytical tools to responding to market changes and optimising supply chains is emphasised. The necessity of an integrated approach to the introduction of innovative technologies in industrial management in Ukraine, taking into account the specifics of the enterprise, organisational culture and existing technological processes, as well as the need for continuous evaluation and optimisation of innovations, is determined. Scientific novelty. A model for the introduction of innovative technologies into the production management system of industrial enterprises has been developed, which allows for the comprehensive integration of modern innovative technologies with traditional management practices. This model helps to optimise production processes, increase the efficiency of enterprises and ensure their competitiveness in the global market. The article also proposes a comprehensive approach to studying the impact of innovation on the industrial sector in post-war Ukraine, taking into account internal and external factors affecting innovation processes, and focusing on the role of technological innovation for the country's economic recovery. Practical significance. The results of our study can be used to develop strategies and methods that can be applied in various areas of economic and industrial activity in Ukraine, especially in the context of recovery from the military conflict. The main areas of application include the industrial sector, economic policy and planning, and enterprise resource management. The article emphasises the importance of applying modern management approaches and digital technologies in the process of enterprise resource management, which can be useful for managers at all levels and can contribute to further research in the field of innovative development and management activities in industry, in particular in the context of digital transformation.

STANDARDIZATION AS AN INTEGRAL COMPONENT OF THE QUALITY MANAGEMENT SYSTEM IN AN ENTERPRISE

It was conducted an analysis of the impact of standardization, as an integral and important component of the quality management system of the State Enterprise “State Road Transport Research Institute”, on the enterprise’s scientific and industrial-and-economic activities, in particular from the viewpoint of maintaining its competitiveness on the of road transport services market. Standardization, as a type of the State Road Transport Research Institute’s activity, is aimed at achieving the optimal degree of orderliness in the regulatory support of the enterprise’s activities. In accordance with its Policy, the enterprise ensures high-quality performance of work by providing services that meet customer requirements and also applicable legislative and regulatory requirements. It has been considered the standardization activity in the State Road Transport Research Institute, which can be conditionally presented in four separate directions. The first direction is, in general, the organizational work for standardization. This also includes work on the development of normative documents of the enterprise, as well as national standards harmonized with international ones, and revision of current normative documents. Another direction is related to maintaining and updating the fund of normative documents of the enterprise, including the fund of normative documents of the Inland Transport Committee of the UN Economic Commission for Europe. And finally, important from the point of view of the enterprise’s image, the direction of agency activity and also the activity of the Secretariat of the Technical Committee of Standardization TC 80 “Road transport”, the functions of which is entrusted to State Road Transport Research Institute.

SELECTION AND IMPLEMENTATION ALTERNATIVES FOR THE MARKETING STRATEGY OF ENTERPRISE MANAGEMENT

The purpose of the article is to justify modern approaches to the choice of marketing strategies and to develop practical recommendations for their implementation and management in the activities of agricultural enterprises. The methodological basis of the study was a synthesis of the results of applied research in economics, scientific works of domestic and foreign scientists, which highlighted the basic theories of competitive advantage, competitiveness and marketing management. Results. The article examines the essence of the peculiarities of the system of strategic management of marketing activities of agricultural enterprises, provides a description of marketing strategies for managing the development of the enterprise, outlines methodical approaches to assessing the level of potential of marketing strategies in the activities of agricultural enterprises. The paper formulates the key objectives of marketing activities and allocates the tasks that are key in developing a marketing strategy. Thus, having analysed most of the classifications of marketing strategies, it can be concluded that strategies are developed for each individual enterprise depending on the mission of the enterprise, tactical and strategic development goals. It has been established that when choosing a marketing strategy it is necessary to concentrate efforts on the set goals, main features of the marketing strategy, such as: long-term orientation, based on the results of strategic marketing analysis, certain subordination in the hierarchy of corporate strategies, determined market orientation of activity (in relation to consumers and competitors). In addition, the company's marketing strategy determines its strengths, which allow it to win in competition. Practical results. The publication identifies specific features of marketing management of formation and implementation of strategies of innovative development of agricultural enterprises. The main factors of the external and internal environment that determine the adaptation of marketing activities and the management system of agricultural enterprises to their changes are noted. The proposed system of the competitive strategy of the enterprise, which includes a separate set of strategies: the ability to form competitive advantages, the application of the competitive strategy and the effective use of the competitive strategy of the enterprise. Value/Originality. The article systemises main types of marketing strategies, competitive strategies and strategies of innovation development. The competitive approach is based on the strategy and tactics of counteracting competitors. Within this approach, two ways of achieving competitive advantages can be used: the marketing strategy of the leader and the strategy of sustainable development of the competitive environment.

Особливості формування системи управління кібербезпекою підприємств у воєнний період: теоретико-прикладний аспект

The article examines the peculiarities of forming a cybersecurity management system for enterprises in wartime. The paper presents the theoretical and applied aspect of this issue.
 The purpose of the article is to study the peculiarities and theoretical and applied aspects of forming a cybersecurity management system for enterprises in wartime. The main methods used in the study are analysis, synthesis, statistical methods, etc.
 The importance of enterprise cybersecurity management for their economic security and achievement of the required level of national security is substantiated. A review and analysis of literary sources on the problem of defining the essence of the concept of "cybersecurity" is carried out. It is proved that for effective cybersecurity management it is advisable to classify cyberattacks. It is also advisable to add the following classification features to the existing classification features: "by the level of insurance", i.e. whether it is possible to insure (over-insure) against the threat itself and its consequences, and "by the level of loss", i.e. the level of losses from cyber attacks.
 Modern cyberattacks and their consequences are analyzed. The key stages of building an effective cybersecurity management system are formed. The key aspects of determining the security policy of enterprises, their proactive response to highly dynamic economic conditions (primarily in the field of cybersecurity) in wartime are indicated. The system of enterprise cybersecurity management and organization should provide for the possibility of timely selection of specific means and ways to ensure it. 
 The author analyzes the functional and managerial aspect of forming a cybersecurity management system for enterprises in wartime. The key measures to develop the potential of the security and defense sector of Ukraine are investigated. 
 The study proposes a conceptual model for the formation of an effective cybersecurity management system for enterprises in wartime. Each of its stages is characterized. The functions of the cybersecurity management system of enterprises in wartime are described.

Does dialect diversity improve enterprise employment? Evidence from Chinese listed companies

The employment effect of dialect diversity is not only a fundamental issue in research related to Chinese dialects; it is also of great significance for improving regional employment levels, enhancing people's livelihoods, and driving economic development in China. This paper uses data on regional dialects and listed companies in China from 2011 to 2021 to thoroughly examine the impact of dialect diversity on enterprise employment and finds that there is a significant positive correlation between them. In terms of internal mechanisms, dialect diversity can enhance enterprise employment levels by expanding the scale of their production and innovation. Further examination reveals that in terms of factor intensity, labor and production exhibit a more pronounced employment effect of dialect diversity in enterprises than capital and R&D innovation. In terms of ownership types, the employment effect of dialect diversity is strongly reflected in samples of private and foreign-funded enterprises, while its significance is not as apparent in state-owned or collective enterprises. In terms of region types, dialect diversity significantly improves the employment of enterprises in the eastern region, but suppresses the employment of enterprises in other regions. This study provides conclusions on the employment effect of dialects within Chinese enterprises. It also lays a crucial foundation for implementing scale enhancement mechanisms in production and innovation, improving regional support policies and enterprise management systems, and leveraging the employment promotion effect of dialect diversity.

Innovative culture in personnel management in transport industry of Ukraine

Methods. The main methods used in the work are analysis and synthesis. With their help, the role and significance of innovative culture in the personnel management system of transport industry enterprises were determined (general theoretical principles, determinants of the formation of innovative culture and its practical implementation). The methods of generalization and system analysis made it possible to determine the system of principles on which the innovative culture in the personnel management system of enterprises should be based. Results. On the basis of the conducted study of approaches to determining the essential content of the concept of «innovative culture», the article examines the views of domestic scientists on the factors of formation and improvement of innovative culture in the context of personnel management. The role and place of innovative culture in the process of implementing the innovative strategy of enterprise development is determined. The main tasks and principles of forming an effective innovative culture in the context of personnel management in the transport industry are highlighted. The main functions of innovative culture in the personnel management system of the enterprise are substantiated. Novelty. The innovative culture of enterprises in the transport sector will contribute to the formation of its positive image among external counterparties (partners, consumers, potential employees, etc.), as one that actively develops and implements innovative ideas and is open to the perception of a new idea. Activities in the conditions of an effectively formed innovative culture stimulate specialists to reveal and realize their potential through the constant generation, selection, testing and implementation of new ideas. As a result of passing all stages of the innovation process – from the emergence of an innovative idea to its implementation – new knowledge, abilities, skills and experience are accumulated. Practical value. It is substantiated that innovative culture motivates enterprises of the transport industry to choose simple, clear goals and develops the desire of all personnel for innovative development. Innovative culture reflects the holistic orientation of personnel, fixed in motives, knowledge, abilities and skills, as well as in styles and norms of behavior. The constant updating of the «abilities» of the personnel contributes to the increase of the economic effect for the enterprise, the formation of a stable workforce of highly qualified employees. Innovative culture acts as a kind of filter on the way of introducing all innovations.

The role of competitive potential in security development of auto transport enterprises

Methods. The main methods used in the work are analysis and synthesis. With their help, the role and value of competitive potential in the management system were determined (general theoretical principles, determinants of competitive potential formation and its role in ensuring the development of the motor vehicle enterprise). The methods of generalization and system analysis made it possible to determine the system of principles on which the competitive potential in the enterprise management system should be based. Results. Based on the study of approaches to determining the essential content of the concept of «competitive potential», the article examines the views of domestic scientists on the factors of formation and increase of competitive potential in the context of enterprise management. It was determined that it is aimed at solving the problems of the functioning and development of the enterprise by ensuring the growth of its competitive advantages. It is shown that the formation of the company’s potential should take into account the specific characteristics of the industry and the chosen development model. The principles of formation and requirements for individual components of the competitive potential of the motor vehicle enterprise are proposed. Novelty. It has been proven that the competitive potential of a motor transport enterprise will contribute to the formation of its positive image among counterparties (partners, consumers, potential employees, etc.), as one that actively develops and implements creative ideas and is open to the perception of new things. The importance of implementing competitive potential monitoring at enterprises has been demonstrated, which will provide the management with information about the state and possible ways of the most effective use of potential over time, and will also make it possible to determine both the ways and the possibilities of implementing an effective competitive strategy. This will create prerequisites for the company to achieve a high level of development of competitive potential. Practical value. The results of the study make it possible to determine the role of competitive potential in ensuring the economic development of the motor vehicle enterprise, as well as to single out the main tasks and principles of the formation of competitive potential.

Defining a selection procedure of CRM systems for the information-analytical support to the marketing activities at an enterprise

The object of this study is digital marketing at an enterprise. The investigated problem is the lack of a sufficient level of systematic consideration of the task to use information communication systems and technologies in the marketing activities of enterprises. Availability of such a system would increase the company's potential in creating mutual value for the seller and the client when implementing relationship marketing technologies. It is shown that the information and analytical support of the enterprise's marketing activity can be presented as a tool of the enterprise's activity, functioning as an element of the enterprise's management system. Among the general criteria for choosing a CRM system, it is proposed to consider convenience and ease of use, flexibility of system settings for special business needs, price, simplicity. Such consideration of CRM systems and their capabilities provide economic effects that affect the profitability of the enterprise and prevent the impact of negative factors on the development of the company. The proposed procedure for choosing an adequate CRM system was verified on the example of a dental clinic, which made it possible to draw a conclusion about the feasibility of implementing a CRM system in the business under study. It is based on received estimates of short-term and long-term economic effects of the system's application. Calculated data are provided for support, which showed that the productivity of the administrator's work increased by 73.3 %, and the average duration of patient care by the doctor, taking into account the time of registration, decreased by 25 %. This is due to the fact that the system makes it possible to perform a quick search on the general electronic database, and the time saved at this stage can be spent on performing additional work

Удосконалення системи управління ризиками підприємства через впровадження системи HACCP

The article discusses the advantages and disadvantages of implementing the HACCP system, along with a detailed algorithm for its implementation. Currently, businesses are increasingly facing new challenges: growing consumer demands, stiff market competition, and heightened legislative requirements. This forces them to seek new methods of effective risk management. Despite existing practices, many companies continue to experience issues with risk management, especially in the realm of product safety. Critical incidents underscore the need for production control at all stages. Enhancing the risk management system in enterprises through the implementation of the HACCP system is a significant step towards ensuring the safety of food products. Its integration helps address issues related to potential risks in food safety within the food industry. Identification, assessment, and control of potentially hazardous factors ensure the production of safe products.

Evaluation of Environmental Management System for Small and Medium Enterprises in Dar Es Salaam, Tanzania

A system that manages environmental issues of Small and Medium Enterprises (SMEs) from the time of acquisition of raw materials up to disposal of the product is not well clear, especially in Tanzania. Most of the studies have been conducted in the field of environment management but few of them address the evaluation of the management of SMEs activities with respect to the environment. Although the nature of activities of SMEs has little noticeable environmental implications at the individual level but the impact is large due to diversification and labour intensity of these SMEs. SMEs employ about 20% of the total labour force in Tanzania. Thus, the consequences on the environment are therefore very high. In this study both quantitative and qualitative research methods have been used to evaluate the awareness on Environmental Management Systems (EMS), the extent of implementation of EMS, tools used in EMS and Factors that hinder effective EMS. Descriptive and Factor analysis have been used as techniques for analyzing data. The study found a low level of awareness, whereby about 59% of respondents were slightly aware, on EMS, tools used for EMS were found to be more reactive tools than proactive tools. Whereas about 60% of SMEs are inappropriately and inadequately implementing elements of EMS according to ISO 14001. The study found critical factors with high influence on hindering the implementation of EMS including inadequate environmental consciousness of top leaders. It is recommended that more efforts should be invested in creating awareness, impacting the knowledge and skills of implementing the EMS as per ISO 14001 requirements at all levels of SMEs.

Exploration of Construction Safety Management of Civil Engineering Civil Construction Project

With the acceleration of urbanization, more and more construction projects are appearing, and the modern building functions are increasing, while the requirements for project management are also getting higher and higher. In the construction of civil engineering construction, it is necessary to make full preparations, rationally deploy materials, equipment and other resources to ensure the full implementation of construction technology, and further enhance the overall effect of engineering construction. The development of the market economy has promoted the reform of the enterprise management system and the bidding and tendering system. Many projects have made new adjustments in the reform system, leading to a new trend in the management mode of construction projects. It has made significant breakthroughs in management concepts, management strategies and management methods. The new model must bring changes in management. In view of this, this paper focuses on the related problems of civil engineering to improve the current management efficiency. If the quality of the project is not reasonably controlled, it will have a great impact on the economic benefits of the whole project and the development of the construction enterprise.

An advanced approach to operational quality evaluation for industry-finance integration enterprises based on integrated interval-valued intuitionistic fuzzy multi-attribute decision making

With the acceleration of economic globalization, enterprises are facing fierce competition and huge challenges, requiring deep financial management transformation. In this context, the integration of industry and finance has gradually demonstrated extremely important value. The integration of industry and finance can not only effectively improve the efficiency of financial management, prevent business risks, and improve operational efficiency, but also enhance the comprehensive ability of enterprise financial management, providing a more flexible, transparent, and efficient financial management system for enterprises. The operational quality evaluation of industry-finance integration enterprises under lean management accounting is a multiple-attribute decision-making (MADM). In this paper, some calculating laws on IVIFSs, Hamacher sum, Hamacher product are introduced, and the interval-valued intuitionistic fuzzy Hamacher interactive power averaging (IVIFHIPA) technique is proposed based on the interval-valued intuitionistic fuzzy (IVIF) Hamacher interactive weighted averaging (IVIFHIWA) technique and power average (PA) technique. Meanwhile, some ideal properties of IVIFHIPA technique are studied. Then, the IVIFHIPA technique is employed to cope with the MADM under IVIFSs. Finally, an example for operational quality evaluation of industry-finance integration enterprises under lean management accounting is employed to test the IVIFHIPA technique. Thus, the main research aim of this paper is concluded as follows: (1) the IVIFHIPA technique is constructed based on IVIFHIWA technique and classical power average (PA) technique; (2) the IVIFHIPA technique is put forward to cope with the MADM under IVIFSs; (3) an empirical example for operational quality evaluation of industry-finance integration enterprises under lean management accounting has been put forward to show the IVIFHIPA technique.

Application of cloud computing technology in enterprise resource management

The progress of intelligent manufacturing has made enterprise resource planning (ERP) an essential core technology in the field of intelligent manufacturing. In the process of technology development, enterprises have been looking for a more optimized ERP architecture, and cloud-based ERP is one of the practical and efficient solutions. However, for the application of cloud computing in ERP, the current summary analysis based on this field is not comprehensive enough. In this paper, a comprehensive examination of the real-world implementation of cloud computing in ERP is conducted. It delves into the practical utilization and transformation of service-oriented architecture (SOA) and Model View Controller (MVC) within the context of ERP, while also providing an overview of the merits and drawbacks of SOA technology. At the same time, it summarizes the concept of layering and the practical application of cloud computing in different layers for human resource management system of enterprises. In addition, this paper summarizes the practical applications and development prospects of cloud computing in enterprise resource management, such as resource sharing and virtualization. Finally, the paper summarizes the full text, and puts forward a summary and prospect of the combination and future development of cloud computing and enterprise resource management.

Accounting policy and economic security in the enterprise management system

The article aims to determine the role of accounting policy in the effective management of economic activity in the modern dangerous conditions of the life of the enterprise. The accounting system must be formed on a balanced and modernized accounting policy, The scientific value of the obtained research consists in the addition of methodological principles, a renewed set of rules and procedures that take into account the risks of the war and post-war state, regulate the modern order of observation, fixation of processing and generalization of the movement of fixed and circulating assets, production process, monetary relations, determination of the size of the damage and formation of indicators of economic activity. The accounting policy regulates the activity of an economic entity and is a model of the accounting and analytical process, considering the risks and challenges of the internal and external environment. The economic essence and procedure of development of accounting policies by enterprises of Ukraine are revealed. The definition of accounting policy is proposed as a set of methods, principles, procedures, organization and accounting, preparation and presentation of financial statements, which are chosen by the economic entity independently, taking into account the peculiarities of its activity and affect the efficiency of its activity, and are reflected in the order on accounting policy. As a result of the research, the factors affecting the formation and development of accounting policy were revealed, the components of accounting policy and the main approaches of its provisions were presented, the principles and critical elements of accounting policy were systematized, the reasons for the change in accounting policy under martial law conditions and their reflection in accounting were substantiated. Conclusions. Studies have established that the economic security of the enterprise is influenced by general approaches to the formation of accounting policy, as well as the methods of the selected accounting policy and accounting assessment in the conditions of martial law. The accounting policy in the context of the economic security of the enterprise should contribute to the formation of the enterprise's development strategy for the long term, be one of the tools for managing costs and financial results, strategic planning, insuring the enterprise against dangers and threats of significant loss of funds, managing the amount of accrued taxes, practical resolution of contradictions in regulatory acts from accounting and reporting, a source of methods for evaluating and accounting for financial instruments and restoring sustainability in the future. Keywords: accounting, security, accounting policy, risks, accounting of the consequences of war, video and photo recording, direct material damage, damage assessment, order on accounting policy, organization of accounting, inventory, agrarian business

CURRENT STATE AND DEVELOPMENT TRENDS OF E-TRADE IN UKRAINE

The article analyzes the approaches of scientists to the definition of the essence of electronic commerce, the differences between the categories "electronic commerce" and "e-trade", considers modern approaches to trade based on digital marketing. The purpose of the article is to determinatе the essence and conditions of the development of e-trade since its inception, determination of the features of the current state and development trends, advantages and disadvantages of e-trade. To realize the set goal, the following tasks were set: clarify the categorical and conceptual apparatus in the field of e-commerce and trade; determine the current state and features of e-trade in the enterprise management system; determine the key trends in the development of e-trade in the field of modern marketing concepts; determine directions of e-trade development. Certain contradictions in the international trade business led to the unification of standards in 80s, and later in the 90s there were changes in the standard, which was already based on Internet technologies. It was proved that е-trade as part of e-commerce is a source of competitive advantage for the manufacturer, seller and market partners, as it provides the possibility of remote communication with market partners, reduction of costs for the organization of the sales process, operational costs, global coverage of markets and personalized marketing. For buyers, the key advantages of online shopping are convenience, speed, a wide range of products, ease of comparison and payment. Disadvantages of e-commerce are the high intensity of competition, the risk of personal data availability and the possibility of their illegal appropriation, online fraud. The introduction of electronic commerce has significantly changed the way trade enterprises work and the possibilities of interaction with consumers. An e-trade organization removes many of the barriers of traditional trade while embracing new business principles. The differences between traditional trade and e-trade are significant in communications, business flexibility, production and sales logistics, payment methods and sales parameters: e-commerce has advantages in almost all parameters. The development of e-commerce in Ukraine in the last 5 years is taking place at a rapid pace, and this trend has only intensified as a result of the pandemic, which has developed a habitual pattern of behavior to buy online. According to the structure, the lion's share of the e-commerce market in Ukraine is the sale of electronics, toys, goods for creativity, clothes, shoes and accessories. The main trends shaping the retail industry in the perspective of 2026 are the further growth of e-commerce volumes in all regions and across all product categories, the negative impact of inflation on consumer behavior and the efficiency of retail networks; digitalization, which is becoming the main area of investment for retailers; development of the 4th generation of q-commerce (electronic commerce with an emphasis on fast delivery).

Centers of responsibility for the formation of effective activities of enterprises of the grain product complex

Introduction. To ensure the efficiency of enterprises, it is important to form responsibility centers. They will be responsible for the performance of enterprises. These processes are intensified under the influence of the war in Ukraine and due to the negative consequences of the Covid-19 pandemic. Global changes that have occurred in the external environment require a revision of approaches to the formation of efficiency of enterprises in general, as well as their structural divisions. The purpose of the paper is to research the centers of responsibility in the enterprise management system of the grain production complex. Results. The authors defend the thesis that responsibility centers solve the tasks of coordinating, distributing responsibilities and stimulating all units to achieve the strategic goals of the enterprise. It is necessary to consider the centers of responsibility as structural divisions of the enterprise, since the transformation of the organizational system of the enterprise is constant. That is, the allocation of responsibility centers occurs within a specially created structure that does not coincide with the organizational structure of the enterprise. The authors will give on a concrete example the performance indicators of the enterprise of the grain production complex for Volyn-Zerno-Product LLC. On this basis, conclusions are drawn about positive or negative trends that affect the efficiency of enterprises. In particular, positive changes are the growth of current and non-current assets, receivables, and negative ones are the increase in production costs, payables, a decrease in cash, a slowdown in asset turnover, low liquidity indicators, and financial stability. To overcome negative trends, it is necessary to develop measures to improve performance. One of the areas of increasing the effectiveness of Volyn-Grain-Product LLC is the formation of responsibility centers: costs, revenues, profits, investments. Conclusion. The use of responsibility centers will distinguish between the main functions, powers, rights and responsibilities through which the activities of enterprises of the grain production complex are carried out. Departments or business processes in this situation are independent units of the process, and managers are responsible for the implementation of planned indicators.